summary of two testing methods used to manage risk in deep foundations (1. Cross Hole Sonic Integrity Logging “CSL testing”
- Thermal integrity Profiling “TIP Testing”). Explain each test, how the data is gathered and interpreted, advantages and disadvantages, and compare their cost.
(use sources that are accessible for free and the screen shots attached from the presentation )
Due to harmonisation of the VAT system in the EU, there has been a significant increase in cross-border trade. The harmonisation included the creation of cross-border trade which would ensure a significant level of trade in goods and services, thereby lessening the possibility of VAT fraud and abuse of law. The Commission has constantly highlighted the vulnerability of the VAT system and due to the complexity of the 28 jurisdictions engaged in cross-border trade, the EU legislator is faced with a constant challenge of preventing VAT as an environment for abuse or VAT fraud. 4.1.2 Vulnerability 2: 4.2 The fundamental distinction between abuse of law and abuse of rights In the context of taxation, the CJEU has defined “abuse” as a form of tax minimisation, which through misuse of legal forms achieves a result which is not in compliance with system principles. This means that though tax abuse and tax avoidance are related, they do not coincide. At this juncture, it is important to note that both abuse of rights and abuse of law are not necessarily the same. Generally speaking, abuse of law indicates abuse in Union law, whereas abuse of rights indicates abuse of Union law. The former may be defined as a situation where a person relies on a European legal right to circumvent or displace national law, while taking advantage of a right in European law, but in a manner running contrary to its spirit constitutes the latter. In 2006, the CJEU extended the abuse of law principle in the Halifax to apply to the field of VAT. The abstract distinction between both abuse of law and abuse of rights is based on a dictum from Centros, where it was provided that abuse of law involves avoiding national provisions thro>GET ANSWER